<cfset where=ArrayNew(1)>
    <cfset whereStruct=StructNew()>
    <cfset a=StructInsert(whereStruct, "field", "state") >
    <cfset a=StructInsert(whereStruct, "type",  "string") >
    <cfset a=StructInsert(whereStruct, "value", "#url.stateSel#") >

    <cfset a=ArrayAppend(where, whereStruct)>
    <cfdump var="#whereStruct#">
    <cfdump var="#where#">
    <cfdump var="#where[1]['type']#">

    <cfquery name="CategoryCount" datasource="PJ">
        select Category, COUNT(category) as count
            FROM UserProfile

                        <cfset dontdothisagain = false />
            <cfloop array="#where#" index="i">
                <cfif dontdothisagain eq false> WHERE <cfelse> AND </cfif> #i['field']# = <cfqueryparam CFSQLTYPE="#i['type']#" value="#i['value']#" />
                                <cfset dontdothisagain = true />
            </cfloop>

            group by Category
    </cfquery>




struct
field   state
type    string
value   IA
array
1
struct
field   state
type    string
value   IA
string

String: stateSel=IA&city=des+moines

------------------------------------
Complex object types cannot be converted to simple values. The expression has requested a variable or an intermediate expression result as a simple value, however, the result cannot be converted to a simple value. Simple values are strings, numbers, boolean values, and date/time values. Queries, arrays, and COM objects are examples of complex values.

The most likely cause of the error is that you are trying to use a complex value as a simple one. For example, you might be trying to use a query variable in a cfif tag.
The error occurred on line 67.


(line 67 is the middle of the cfloop that builds the where inside the query)